Queensland Consolidated Regulations

PAYROLL TAX REGULATION 1999

TABLE OF PROVISIONS

           Contents

           Part 1--Preliminary

   1.      Short title
   2.      Commencement
   3.      Definitions

           Part 3--Liability to taxation

   7.      Value of taxable wages—Act, s 8A

           Part 5--Fringe benefits

           Division 1--Preliminary

   10.     Things that are not fringe benefits
   12.     Amended assessments under the Fringe Benefits Assessment Act
   13.     Calculation of fringe benefits on same basis

           Division 1A--Value of Queensland fringe benefits

   13A.    Definitions for div 1A
   13B.    Value of Queensland fringe benefits for estimated value amount
   13C.    Value of Queensland fringe benefits for reconciliation amount or final return

           Division 2--Bases for calculation of fringe benefits
           Subdivision 1--Electing to calculate fringe benefits on estimated value basis

   14.     Employers to which sdiv 1 applies
   15.     Election in first periodic return period for current financial year—estimated value basis
   16.     Election during financial year—estimated value basis
           Subdivision 2--Electing to calculate fringe benefits on actual value basis
   17.     Election in annual return—actual value basis
   18.     Election during financial year—actual value basis

           Division 3--Value of fringe benefits calculated on estimated value basis
           Subdivision 1--Periodic and annual returns

   18A.    Application of sdiv 1
   19.     Monthly periodic return on estimated value basis
   20.     Quarterly periodic return on estimated value basis
   21.     Biannual periodic return on estimated value basis
   22.     Annual return on estimated value basis
           Subdivision 2--Final returns
   23.     Final return on estimated value basis

           Part 7--Transitional provisions for Taxation Legislation Amendment Regulation (No. 1) 2004

   25.     Definitions for pt 7
   26.     Continuation of election under s 15
   27.     Application, consent and continuation of election under s 16
   28.     Continuation of election under s 17
   29.     Application, consent and continuation of election under s 18
           SCHEDULE DICTIONARY
           Endnotes